Chasteen, Lanny G. 1942-

Intermediate accounting / Lanny G. Chasteen, Richard E. Flaherty, Melvin C. O'Connor. - Fifth edition. - New York : McGraw-Hill, c1995. - xxviii, 1201 pages : illustration ;

Includes bibliographical references and index.

Contents: Chapter 1 Financial accounting and reporting: an introduction and historical development -- Chapter 2 Financial accounting and reporting: a theoretical structure -- Chapter 3 The accounting process: a review -- Chapter 4 The income statement and statement of retained earnings -- Chapter 5 The balance sheet (statement of financial position) -- Chapter 6 The statement of cash flows -- Chapter 7 Revenue recognition and income determination -- Chapter 8 Cash, current receivables and liabilities, and contingencies -- Chapter 9 Inventory valuation: determining cost and using cost flow assumptions -- Chapter 10 Inventory valuation: departures from historical cost and methods of estimating inventory cost -- Chapter 11 Plant assets and intangibles: acquisition and subsequent expenditures -- Chapter 12 Plant assets and intangibles: depreciation, depletion, amortization, and disposition -- Chapter 13 Financial instruments: investments in equity securities -- Chapter 14 Financial instruments: debt securities -- Chapter 15 Leases -- Chapter 16 Pensions and other postretirement benefits -- Chapter 17 Accounting for income taxes -- Chapter 18 Stockholders' equity -- Chapter 19 Accounting changes and error analysis -- Chapter 20 Earnings per share -- Chapter 21 A: revisiting the statement of cash flows B: additional disclosure topics.


English

0070110875 [hardbound] $67.00

94013722


Accounting.


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